The University of North Carolina at Chapel Hill

Topics

Below you will find an index of our content. Use the filters to make your search more specific.

Archived (out of date)

Results: 616
Blog post
FAQs on Adopting the Budget Ordinance

Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process. What must be included … Read more

The post FAQs on Adopting the Budget Ordinance appeared first on Coates’ Canons NC Local Government Law....
Blog post
Time for PUV Reform in NC?

$200 million. That’s the estimated property tax revenue North Carolina’s 100 counties defer each year under the state’s present-use value (“PUV”) property tax exclusion program for farms and other favored properties. And by “defer,” I really mean “lose,” because most … Read more

The post Time for PUV Reform in NC? appeared first on Coates’ Canons NC Local Government Law.
Blog post
Local Government Authority to Loan Money

It is quiz time again. Which of the following (if any) loan transactions are authorized under North Carolina general law? a.   A group of citizens has formed a softball league. The local league plans to host a large softball tournament … Read more

The post Local Government Authority to Loan Money appeared first on Coates’ Canons NC Local Government Law.
Blog post
Tax Day at the N.C. Court of Appeals (Part 2)

The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes.  Today I analyze the opinion dealing with the denial of a property tax … Read more

The post Tax Day at the N.C. Court of Appeals (Part 2) appeared first on Coates’ Canons NC Local Government Law...
Blog post
Tax Day at the N.C. Court of Appeals (Part 1)

[Update: In 2013 the Court of Appeals reversed its opinion in the Fayetteville case discussed below based on a related N.C. Supreme Court opinion.  See this blog post for more details.] The N.C. Court of Appeals celebrated tax day a few weeks later … Read more

The post Tax Day at the N.C. Court of Appeals (Part 1) appeared first on Coates’ Canons NC Local Government Law.
Blog post
Property Taxes and Registers of Deeds

It’s pop quiz time!  Is the following statement true or false? No one can buy real property in North Carolina without first paying all of the property taxes owed on the property. Answer: False. Well, not entirely false.  But not … Read more

The post Property Taxes and Registers of Deeds appeared first on Coates’ Canons NC Local Government Law.
Blog post
Budgets and the Tax Collection Percentage

It’s budget time for local governments, and the fun should not be reserved just for finance and budget staffers.  Tax officials need to play an important role in the process, too.   The Local Government Budget and Fiscal Control Act … Read more

The post Budgets and the Tax Collection Percentage appeared first on Coates’ Canons NC Local Government Law.
Blog post
City Wins Round Two in Internet Sweepstakes Tax Case – But the Fight Continues

[Update:  In 2013 the N.C. Supreme Court reversed the Court of Appeals decision discussed below.  See this blog post for more details.] In the first of three decisions we are expecting on internet sweepstakes, the N.C. Court of Appeals ruled … Read more

The post City Wins Round Two in Internet Sweepstakes Tax Case – But the Fight Continues appeared first on Coates’ Canons NC Local...
Blog post
Debt Financing Primer: Enhanced Security for Project Development Financings

Blight City is looking to revitalize a portion of its downtown. Over the past ten years the area has fallen into disarray and contains many abandoned, dilapidated buildings. Working with a couple of local developers, the city has developed plans … Read more

The post Debt Financing Primer: Enhanced Security for Project Development Financings appeared first on Coates’ Canons NC Local...
Blog post
Advertising Tax Liens: The Sequel

Having received lots of emails and phone calls after my earlier post on this topic, it seems worthy of a sequel.  Here’s a few of the more interesting questions from across the state this past week. How creative can a … Read more

The post Advertising Tax Liens: The Sequel appeared first on Coates’ Canons NC Local Government Law.
Blog post
Water and Sewer Availability Fees

UPDATE Summer 2024: The legislature further limited the authority for local governments to mandate connections. The specifics are discussed here.  UPDATE October 5, 2015: The legislature enacted S.L. 2015-246, which, effective August 1, 2016, prohibits a city, county, sanitary district, … Read more

The post Water and Sewer Availability Fees appeared first on Coates’ Canons NC Local...
Blog post
Advertising Tax Liens

It’s February, which means that tax lien advertising season is right around the corner.  Early this month tax collectors must report to their governing boards the delinquent taxes that are liens on real property.  Governing boards then issue orders to advertise … Read more

The post Advertising Tax Liens appeared first on Coates’ Canons NC Local Government Law.